The uncertainty generated by various indicators, reports prepared by the General Audit Office (AGN, for its acronym in Spanish) between 1994 and 2005 on the financial statements of the PAMI had the same result, "disclaimer of opinion".

It is twelve reports in which the audit team could not determine whether the figures of the Institute were reasonable from an economic-financial state.

Most of the observations noted by the AGN are repeated, at least, from the report on the financial statements of 2000, until the last job, which was approved and published last year, and analyzed in 2005.

Among these uncertainties, the Audit noted that the list of members of PAMI is an "unreliable instrument" to analyze how health care costs and delays that go to social projects are settled, some operations between 2000 and 2005 reached on average about $ 950 million per year. And, although in recent years the Institute had faced debugging their registry, the AGN found "it does not record deaths, has duplicate entries and inaccurate dates of birth".

The various works of the watchdog also argue that the PAMI has no rules or procedures allowing it to comply with the audit, in the corresponding authorities, the amount raised by way of contributions that make up its assets, nor how that money will be transferred to the Institute.

Moreover, the PAMI recorded liabilities ranging from $ 370 million in 2000 to $ 1,700 million in 2005. But the Audit could not assess the reasonableness of the reported amounts for the "existence of partial integration, lack of reconciliations and internal control weaknesses".

Also, the AGN has said the loans granted by the PAMI for services rendered to recover "lacks integration or inventory." In this case, the reported amounts were approximately $ 92.6 million in 2000 and $ 228 million in 2005, representing an average of 15% of the active organism.

Another irregularity that match the work of the the Audit is that several regional offices do not deliver their balance sheets with the "relevant supporting documentation."

In the PAMI there is no "regulatory standards" or "comprehensive inspection" to see if the medical care providers to meet their contractual obligations.

In addition, the audit said that "there coexist computerized and manual systems" where data of, for example, wages, medical benefits and affiliations are based, and "disqualify the existing control".

In turn, the reports say to alleviate various accounting administrative shortcomings, there were "constant changes in executive personnel" PAMI, and that these movements "conspired against the formalization of defined policies and (only) produced short-term solutions, keeping intact the structural defects ".

In every report, the auditors concluded that "the very significant effect representing the limitations on the scope (of the analysis), they were not able to issue an opinion on the financial statements" of the PAMI.